WILAUW: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WILAUW
Largest movements
- Cash -€6,842
down €6,842 (-68.9%), from €9,925 to €3,083
mainly Tax, wage and social debts (-€9,504) and Net result for the year (-€8,713)
- Current investments +€5,703
up €5,703 (+2.2%), from €258,634 to €264,337
- Receivables within one year +€3,431
up €3,431 (+25.9%), from €13,269 to €16,700
of which Other amounts receivable: +€3,506
- Tangible fixed assets -€3,142
down €3,142 (-11.0%), from €28,656 to €25,514
of which Furniture and vehicles: -€4,639
- Accrued charges and deferred income +€20,242
up €20,242 (+60.2%), from €33,598 to €53,840
- Tax, wage and social debts -€9,504
down €9,504 (-72.3%), from €13,138 to €3,634
- Reserves -€8,713
down €8,713 (-3.6%), from €241,304 to €232,591
of which Distributable reserves: -€8,713
- Gross operating margin +€6,514
up €6,514 (+34.1%), from -€19,088 to -€12,575
- Financial income +€6,195
up €6,195 (+125%), from €4,964 to €11,158
- Depreciation +€2,375
up €2,375 (+54.1%), from €4,392 to €6,768
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,602 | €311,758 | +€1,156 | +0.4% |
| Fixed assets | 21/28 | €28,656 | €25,514 | -€3,142 | -11.0% |
| Tangible fixed assets | 22/27 | €28,656 | €25,514 | -€3,142 | -11.0% |
| Land and buildings | 22 | €3,886 | €2,457 | -€1,429 | -36.8% |
| Plant, machinery and equipment | 23 | €528 | €3,486 | +€2,959 | +561% |
| Furniture and vehicles | 24 | €19,980 | €15,341 | -€4,639 | -23.2% |
| Other tangible fixed assets | 26 | €4,231 | €4,231 | = | 0.0% |
| Assets under construction and advance payments | 27 | €32 | - | -€32 | |
| Current assets | 29/58 | €281,946 | €286,244 | +€4,298 | +1.5% |
| Amounts receivable within one year | 40/41 | €13,269 | €16,700 | +€3,431 | +25.9% |
| Trade receivables | 40 | €378 | €303 | -€75 | -20.0% |
| Other amounts receivable | 41 | €12,891 | €16,397 | +€3,506 | +27.2% |
| Current investments | 50/53 | €258,634 | €264,337 | +€5,703 | +2.2% |
| Cash at bank and in hand | 54/58 | €9,925 | €3,083 | -€6,842 | -68.9% |
| Deferred charges and accrued income | 490/1 | €119 | €2,125 | +€2,006 | +1,688% |
| Total equity and liabilities | 10/49 | €310,602 | €311,758 | +€1,156 | +0.4% |
| Equity | 10/15 | €253,704 | €244,991 | -€8,713 | -3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €241,304 | €232,591 | -€8,713 | -3.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €239,444 | €230,731 | -€8,713 | -3.6% |
| Amounts payable | 17/49 | €56,898 | €66,768 | +€9,870 | +17.3% |
| Amounts payable within one year | 42/48 | €23,300 | €12,928 | -€10,372 | -44.5% |
| Trade debts | 44 | €1,856 | €2,227 | +€371 | +20.0% |
| Suppliers | 440/4 | €1,856 | €2,227 | +€371 | +20.0% |
| Taxes, remuneration and social security | 45 | €13,138 | €3,634 | -€9,504 | -72.3% |
| Remuneration and social security | 454/9 | €13,138 | €3,634 | -€9,504 | -72.3% |
| Other amounts payable | 47/48 | €8,306 | €7,067 | -€1,240 | -14.9% |
| Accrued charges and deferred income | 492/3 | €33,598 | €53,840 | +€20,242 | +60.2% |
| Non-recurring operating income | 76A | €260 | - | -€260 | |
| Remuneration, social security and pensions | 62 | €129 | - | -€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,392 | €6,768 | +€2,375 | +54.1% |
| Other operating charges | 640/8 | €248 | €141 | -€108 | -43.4% |
| Gross operating margin | 9900 | -€19,088 | -€12,575 | +€6,514 | +34.1% |
| Operating profit (loss) | 9901 | -€23,858 | -€19,483 | +€4,375 | +18.3% |
| Financial income | 75/76B | €4,964 | €11,158 | +€6,195 | +125% |
| Recurring financial income | 75 | €4,964 | €11,158 | +€6,195 | +125% |
| Financial charges | 65/66B | €337 | €221 | -€116 | -34.5% |
| Recurring financial charges | 65 | €337 | €221 | -€116 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,231 | -€8,545 | +€10,686 | +55.6% |
| Income taxes | 67/77 | €323 | €168 | -€154 | -47.9% |
| Profit (loss) for the period | 9904 | -€19,554 | -€8,713 | +€10,840 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,554 | -€8,713 | +€10,840 | +55.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.